Michael J. Barkley - Page 16

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          Petitioner’s “Application for Pension Benefit” identifies him as            
          the plan participant and distinguishes between petitioner as the            
          “participant” and Mrs. Barkley as his “spouse”.  Petitioner has             
          offered no evidence that Mrs. Barkley was considered a                      
          participant under the terms of the plan.                                    
               Petitioner’s reliance on sections 417(f)(1) and 418D(e) to             
          support his argument that Mrs. Barkley was a participant is                 
          misplaced.  Section 417(f)(1) defines the term “vested                      
          participant” for purposes of sections 417 and 401(a)(11) as “any            
          participant who has a nonforfeitable right (within the meaning of           
          section 411(a)) to any portion of such participant’s accrued                
          benefit” but does not define the term “participant”.  Section               
          411(a) sets forth the various requirements by which an employee’s           
          retirement benefit becomes nonforfeitable.  The definition of               
          “inactive participant” contained in section 418D(e) refers to a             
          person not in covered service under a plan who is in pay status             
          under the plan or who has a nonforfeitable right to plan                    
          benefits.  The definition is relevant only for purposes of                  
          section 418D, which is completely inapplicable to this case.                
          Petitioner has taken these provisions out of context, and they do           
          not support his contention that Mrs. Barkley was a participant in           
          the plan.  We conclude, therefore, that Mrs. Barkley was not an             
          employee of Pacific Bell or a participant in the plan.                      

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